Bundeszentralamt für Steuern

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Foreign Investment Funds

Foreign investment funds

The BZSt is responsible for the taxation of investment funds and special investment funds, the assessment of tax bases of special investment funds and providing information on foreign legal forms and foreign law at the request of the tax authorities responsible for the taxation of investment funds, special investment funds or their investors.

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Foreign Investment Funds

General information

Since 1 January 2018, the domestic income from shareholdings, domestic real estate income as well as other domestic income of investment funds will be subject to corporation tax. The BZSt is …

Status Certificate

Prerequisite for reducing the tax rate at the source to 15 percent of the investment income is the presentation of a status certificate.

Exemption Certificate

The income of an investment fund is exempt from tax if tax-privileged investors participate at the time the income is received. The investment fund must prove the participation of tax-privileged …

Assessment of tax bases (special investment funds)

The tax bases for special investment funds and their investors must be assessed separately and uniformly. In case of a foreign special investment fund, the management company or the domestic investor …

Securities lending

Domestic income from participations of an investment fund includes income generated in connection with securities lending or repurchase agreements. As a rule, the tax authorities levy tax on the …

Refund procedure pursuant to Section 11 InvStG

Application forms and information for foreign investment funds with a status certificate.

Kontakt

Bundeszentralamt für Steuern

- Investment tax -
An der Küppe 1
53225 Bonn

Telefon: +49 228 406-3550
Fax: +49 228 406-2661

Mo - Fr von 09:00 - 12:00

Zuständigkeitsbereich:

Investmentsteuer

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